Dear All, in practical, when a comapny file the ITR along with audited balance sheet, mostly teh date signed by the Chartered Accountant is Sep. 20, 25 or 29. But as per Companies act, 1956, the notice must be sent atleast 21 clear days and the balance sheet must have been audited and signed by the Chartered Accountant which will be signed by teh directors in the duly held board meeting and after which notice will be sent for holding AGM suppose on Sep.30.
Now my query is as date of signing on balance sheet should be on or before Sep 7 (in case AGM is on Sep. 30), then signing the balance sheet by auditor on Sep. 25 for ITR Purpose will not contradict.
CAclubindia
